Welcome to Retirement Reporting

Transcription

1 Welcome to Retirement Reporting This slide show is designed to provide you, the new reporting professional, with an overview of the retirement reporting guidelines, laws, rules, and regulations. When you have completed your review of this slide show, we suggest that you also review the EMERS Reporting Overview slide show. EMERS (Electronic Monthly Employer Reporting System) is the software used by the employer to report compensation, etc. to the retirement systems. When you have completed reviewing a specific topic, click the links on the left hand side of the page to progress through the tutorial.

2 General Retirement System Information PSRS/PEERS is a pension system that offers two separate plans: PSRS - for certificated employees meeting the minimum eligibility requirements PEERS - for non-certificated employees meeting the minimum eligibility requirements Both plans are 401(a) qualified plans. Both plans are contributory, meaning the member contributes the required percentage of his/her compensation, and the member's contributions are matched by the employer. Both plans are defined benefit plans, meaning the benefit received from both plans is based on a member's years of credit, final average salary, and a formula factor set by law. The main difference between the two plans is the historic treatment of each plan's members for Social Security purposes. Most members of PSRS do not pay Social Security taxes (FICA) on compensation subject to retirement contributions. Beginning July 1, 2010, certain members of PSRS may be required to contribute to Social Security. Any PSRS member required to contribute to Social Security is also required by state statute to contribute to PSRS at two-thirds the normal PSRS contribution rate. The employer is required to match, and also contribute to PSRS at two-thirds of the normal PSRS contribution rate on behalf of that member. More information on the "two-thirds" requirement and its effect on a member's benefit can be obtained by having the member contact our Information Center at (800) For more information on the requirement for some PSRS members to remit contributions to Social Security, contact the Missouri State Social Security Administrator at 218agreements@oa.mo.gov. Most members of PSRS do pay into Medicare. The only members in your district that should not be paying Medicare are those individuals who have had a continuing employment relationship with your district, and a continuing PSRS membership, starting prior to April 1, If an individual has become a member of PSRS since that date, or has changed PSRS-covered employers since that date, the member must contribute to Medicare. Additionally, any PSRS member who is subject to Social Security contributions is required to contribute to Medicare. PEERS members typically pay both Social Security taxes (FICA) and Medicare, in addition to the required retirement contributions. Next Topic: Eligibility Determination

3 Eligibility Determination The first decisions to make when employing a new individual, or when an individual changes either positions or certificated status, are: 1. Is the individual is eligible for coverage by one of the retirement plans? and, 2. If so, which one? The status of an educator certificate is very important in the determination of an individual s eligibility for coverage by PSRS or PEERS. "Inactive" certificates are those certificates, other than Provisional, Temporary Authorization or Voc 1 certificates, that expired on or after August 28, Any individual who possesses an inactive certificate is still considered certificated for purposes of determining retirement eligibility. An "expired" certificate is either any certificate that expired prior to August 28, 2003, or any expired Provisional or Temporary Authorization certificate, regardless of the expiration date. A certificate that is truly "expired" is not considered certificated for purposes of determining retirement eligibility. You should verify the "inactive" or "expired" status of an educator certificate with the DESE Educator Certification office at (573) If the individual does not possess a valid Missouri educator certificate, or possesses a truly "expired" certificate, PEERS membership is required if the individual is employed to serve at least 20 hours per week on a regular basis in a position that would normally require at least 600 hours of employment per school year, regardless of position. Even if the employee does not work 600 hours in a school year, the employee is still eligible for coverage. If the individual is employed for less than 20 hours per week, then the individual is not eligible for membership. If the individual does possess a valid Missouri educator certificate, or a truly "inactive" certificate, PSRS membership is required if the member is employed on a full-time basis, regardless of position. In addition, membership is required for any individual who does possess a valid Missouri educator certificate, or a truly "inactive" certificate, and is employed for at least 17 hours per week on a regular basis in a position that would normally require at least 600 hours of employment per school year, regardless of position. Even if the employee does not work 600 hours in a school year, the employee is still required to be a member of PSRS, unless the member elects, or has elected, PEERS membership within 90 days of the member's first date of eligibility. Part-Time Employees A member's eligibility to elect PSRS or PEERS membership if employed on a part-time basis is determined by the date a member first becomes eligible to make such an election. A history of part-time PSRS membership follows.

4 Prior to August 28, PSRS membership was not available to anyone who was not employed full-time and certificated. Effective August 28, 1991 through August 27, State law was changed effective August 28, 1991 to allow any certificated individual who was not employed full-time, but met the PEERS eligibility requirements (at least 20 hours per week on a regular basis) to elect to become a part-time PSRS member. If the election was not made within the first 90 days of eligible employment, PEERS membership was required. The election was a onetime, irrevocable election. Effective August 28, 1997 through August 27, State law was changed effective August 28, 1997 to allow any certificated individual who was not employed full-time, but met the PEERS eligibility requirements (at least 20 hours per week on a regular basis) to elect to become a PEERS member. If the election was not made within the first 90 days of eligible employment, PSRS membership was required. The election was a one-time, irrevocable election, and only applies to those individuals whose first date of eligibility to make the election was on or after August 28, Effective August 28, 2003 through the present... State law was changed effective August 28, 2003 to allow any certificated individual who was not employed full-time, but employed for at least 17 hours per week on a regular basis to elect to become a PEERS member. If the election was not made within the first 90 days of eligible employment, PSRS membership was required. The election was a one-time, irrevocable election, and only applies to those individuals whose first date of eligibility to make the election was on or after August 28, Please remember, when making an eligibility determination for an individual, you must consider all regular employment with all PSRS and PEERS covered employers. For example, if you have a custodian who is employed for 15 hours per week at your district, and is also employed for 10 hours per week at a neighboring (PSRS- or PEERS-covered) district, the member is considered to be employed for 25 hours per week, requiring membership in either PSRS or PEERS. The guidelines above apply to all employees of a school district, with the exception of PSRS and PEERS retirees. Next Topic: Retiree Issues

5 Retiree Issues Retirees of PSRS and PEERS are treated differently than other employees of PSRSand PEERS-covered employers. A "retiree" is defined as anyone receiving a retirement benefit from either PSRS or PEERS. There are limits on the employment of either a PSRS or PEERS retiree by a PSRS- or PEERS-covered employer. (There are no limits on a retiree's employment with an employer not covered by either PSRS or PEERS.) If the retiree exceeds these limits, the retiree is no longer eligible to receive a retirement benefit until employment has stopped for the school year. If the individual hired either part-time or as a temporary-substitute is a retiree of PEERS, the individual's employment with all PSRS and PEERS covered employers is limited to no more than 550 hours, either on a part-time basis or as a temporarysubstitute, during any school year without a loss of benefits. If the individual hired either part-time or as a temporary-substitute is a retiree of PSRS, there are two limits on the individual's employment with all PSRS and PEERS covered employers: 1. Employment with a PSRS- or PEERS-covered employer is limited to no more than 550 hours, either on a part-time basis or as a temporary substitute, during any school year without a loss of benefits, exactly the same as the limit for PEERS retirees; and 2. The PSRS retiree, through such employment, cannot earn more than 50% of what the individual could have earned, based on education and experience, employed full time in that position with that school district. The PSRS retiree only has to exceed one of these limits, not both, to become ineligible for benefits. In addition, effective August 28, 2003, PSRS- and PEERS-covered employers may employ PSRS retirees, up to 10% of the district's certificated staff (no more than five) to teach full time, and PEERS retirees, up to 10% of the district's non-certified staff (no more than five) to work full time, without a loss of benefits, for up to two years, if the statutory requirements are met. The district must: 1. Not have offered early retirement incentives for either of the previous two years, 2. Declare a critical shortage of certificated teachers or non-certificated employees that is active for one year, 3. Post the vacancy or vacancies for at least one month, 4. Solicit applications through the local newspaper, other media, or teacher education programs,

6 5. Make a good faith effort to fill positions with non-retired, certificated teachers or non-retired, non-certificated employees, and 6. Determine there is an insufficient number of eligible applicants for the advertised position(s). If a retiree is hired full time under the provisions of this statute (Section , RSMo), the employer must make the normally required employer contributions on compensation paid to these full-time retirees. Effective July 1, 2006, a retiree cannot fill the position of superintendent under the "critical shortage" statute. Based on information received from the Missouri State Social Security Administrator, it is our understanding that the earnings of all PSRS retirees, regardless of position or manner in which the retiree is employed, are subject to Social Security. None of these requirements and limitations applies if the retiree is not an "employee" of the district. If the retiree meets the IRS definition of an "independent contractor", then the retiree is not an employee. Next Topic: Retirement Compensation

7 Retirement Compensation Retirement compensation is defined as all earnings, by a member, as an employee, of a covered employer. The easy way to think of compensation is to start with what is earned by the member. If the member earns it, the member remits contributions on the earnings, with one addition, and five exceptions. The Addition Compensation includes the amount of any employer-paid medical, dental and vision insurance premiums paid on behalf of the member. It also includes any employer-paid annuity in lieu of medical, dental or vision insurance premiums on behalf of the member. This does not include any amount paid by the member for insurance coverage, and does not include employer-paid insurance for family coverage, or other items, such as disability insurance or life insurance. The Exceptions Compensation for retirement purposes does not include the following types of payments: 1. Any payment earned as a true "independent contractor." These payments are not earned by an "employee" of the district, and therefore do not meet the initial criteria outlined above. 2. Any payment made by an entity that is not a covered employer of PSRS or PEERS. If an employer pays compensation to one of your district's employees, it is not a payment made by a "covered employer," and therefore does not meet the initial criteria outlined above. 3. Any payment of awards, bonuses, and retirement incentives. These types of payments are specifically excluded from retirement compensation by state statute, and therefore are not included. 4. Any payment for unused sick or vacation time. If your district pays for or "buys back" unused sick or vacation days, either annually or at termination, these payments are not included in retirement compensation. 5. Any payment of fringe benefits, with the exception of employer-paid medical, dental and vision insurance premiums on behalf of the member, are specifically excluded from retirement compensation by state statute, and therefore are not included. Examples include travel expense reimbursement, car allowances, per diem payments, etc. As a general rule, if you pay an employee who is eligible for membership in either PSRS or PEERS and the payment does not meet one of the exceptions listed above, the payment should be included in compensation, and contributions should be withheld and remitted to the appropriate system. Next topic: Retirement Contributions

8 Retirement Contributions Retirement contributions are due on all retirement compensation earned by a member at your district. Contribution rates are set annually by the PSRS/PEERS Board of Trustees, after the annual actuarial review of each pension plan is completed. For the school year: The PSRS contribution rate is 14.00% of compensation. The PSRS/Social Security-covered contribution rate is 9.33% of compensation. The PEERS contribution rate is 6.63% of compensation. For the school year: The PSRS contribution rate is 14.50% of compensation. The PSRS/Social Security-covered contribution rate is 9.67% of compensation. The PEERS contribution rate is 6.86% of compensation. Employers are required to withhold contributions from eligible compensation and to report and remit them by the 10th of the month following the month in which a payroll is processed. Retirement contributions remitted on current year compensation are sheltered from income taxes by the Employer Pick Up Rule, IRC 414(h)(2). Contributions should not be included in taxable income for either federal or state purposes, but should be included in the compensation reported to the Social Security Administration, and to PSRS and PEERS. Remember, effective July 1, 2010, any PSRS member required to contribute to Social Security will contribute only two-thirds of the normal PSRS contribution rate. Next Topic: Credit

9 Credit Credit is issued annually to members, based on the compensation reported for the member for the entire school year. Credit is determined using what we refer to as the "salary over salary" method. For both PSRS and PEERS, credit is calculated by dividing the total retirement compensation (less any Career Ladder earnings and employer paid insurance premiums) earned by a member during a school year by the Annual Base Salary reported for the member by the district. The Annual Base Salary is calculated differently for members of PSRS and PEERS. The Annual Base Salary for PSRS Members is defined as the amount expected to be earned by the member (less Career Ladder and employer-paid insurance) as employed by that district, in that position, based on the member's education and experience, fulltime, for the full school year. The Annual Base Salary includes whatever extra duty pay, etc., is expected to be earned by the member when first reported for the school year. The Annual Base Salary for PEERS Members is defined as the minimum expected to be earned by the member (less Career Ladder and employer-paid insurance), in the manner in which the member is employed, for the full school year. Annual Base Salaries must be reported each school year for each member for whom contributions have been remitted and compensation reported. The best time to report Annual Base Salaries is right after completion of the first complete payroll for the school year, usually each September. In addition, if an individual starts after this point, an Annual Base Salary should be reported for that individual with the next payroll sent through EMERS. When determining an Annual Base Salary: The Annual Base Salary should always reflect the entire term of the position. For example, if a teacher, who is usually a nine-month employee, is hired to work the second semester only, the Annual Base Salary for that teacher should be reported as what that teacher would have earned for the entire nine months, not just the second semester. For PSRS members, the Annual Base Salary should always reflect the full-time compensation, even if the member is only employed on a part-time basis. This allows our office to determine proportional credit for part-time PSRS members. For PEERS members, the Annual Base Salary should always reflect the manner in which an individual is employed. For example, if a cook's position is for four hours per day, nine months per year, then the Annual Base Salary should be determined based on those employment conditions. If the cook was employed six hours per day, nine months per year, then the Annual Base Salary reported would reflect the additional hours.

10 The Annual Base Salary should not be changed (unless originally reported erroneously) unless the member has a salary rate decrease caused by a change in the terms of the member s employment. PEERS example, if the member's Annual Base Salary was originally reported based on eight hours of employment, and the terms of employment change requiring the member to work only six hours per day, the Annual Base Salary should be changed (lowered) to reflect the lower employment requirement. Credit for PSRS members is not affected by any required contributions to Social Security. Next Topic: Sick Leave/Workers' Compensation Law

11 Sick Leave/Workers' Compensation Law Section , RSMo. enables a member of either System to remit contributions on time docked, as long as the reason for the unpaid leave was either covered by the employer's sick leave policy, or by Workers' Compensation. The contributions remitted under this section of the law cannot be tax sheltered, as they are optional contributions. These contributions must be reported and remitted by the employer within two years of the end of the school year in which the covered absence occurred. For example, a nine-month (36-week) teacher, who earns $1,000 per week, or $36,000 per year, is docked for six weeks ($6,000) for medical leave. If the member does nothing, her credit for the year would be 0.8 (30,000/36,000). This law allows the member to remit contributions (compensation docked times contribution rate for that school year, or $6,000 X 13.5% = $810) on the $6,000 she was docked, since the absence was covered by the employer s sick leave policy. This, in essence, allows the member to "buy back" the compensation docked, and she then receives a full 1.0 credit (36,000/36,000). The employer is required by law to match the member's contributions, and remit the full amount due by the due date. When providing this information to the member, please have the member contact our office with questions, and we can help them decide if this is something that they can, or should, take advantage of. If your district participates in the DESE Career Ladder Program, your next topic is Career Ladder Reporting. If your district does not participate in the DESE Career Ladder Program, please visit the final section called Final Thoughts on Retirement Reporting.

12 Career Ladder Reporting If your district participates in the DESE Career Ladder Program, the following apply: 1. Career Ladder earnings are included in retirement compensation, and subject to contributions, 2. Career Ladder is not included in the Annual Base Salary reported to PSRS each year, 3. Career Ladder earnings should always be processed in a separate payroll, so that the batch can be coded as a Career Ladder batch in the EMERS program, and 4. Career Ladder earnings must be reported for the school/fiscal year in which they are earned, not necessarily when the compensation is paid. For the school year, DESE is not funding a Career Ladder program. Only DESE-funded Career Ladder Programs should be reported through EMERS as Career Ladder. Since there is no DESE Career Ladder Program for , no Career Ladder batches should be sent to PSRS through EMERS. If an employer is sponsoring its own Career Ladder program, those earnings should be reported as any other earnings for the member. If known at the beginning of the school year, the amount should be included in the Annual Base salary reported for the member. Also, it is not necessary to report these earnings in a separate payroll Next Topic: Final Thoughts on Retirement Reporting

13 Final Thoughts on Retirement Reporting Thanks for taking the time to review the basic retirement reporting concepts through this tutorial. Please remember that, any time you have a question, or need any other retirement reporting assistance, you can contact your Employer Service Representative (ESR) who will be happy to help. ESR contact information is listed below: ESR Toll Free Phone Number Address District Listing Christy Dill (888) cdill@psrsmo.org Christy's Districts Rhonda Elliott (888) relliott@psrsmo.org Rhonda's Districts Kori Glascock (888) kglascock@psrsmo.org Kori's Districts Janie Herod (888) jherod@psrsmo.org Janie's Districts Melissa Kempker (888) mkempker@psrsmo.org Melissa s Districts Mary Knaebel (888) mknaebel@psrsmo.org Mary's Districts Becky West (888) bwest@psrsmo.org Becky's Districts Other Contacts: Carol Cox, Assistant (888) ccox@psrsmo.org Michelle Leffert, Supervisor (888) mleffert@psrsmo.org Jeff Russler, Director (888) jrussler@psrsmo.org

14 Melissa's Districts Albany R-III Schools Arcadia Valley R-II Schools Ava R-I Schools Avilla R-XIII Schools Bayless School District Belleview R-III School District Boncl R-X Schools Brentwood Public Schools Cainsville R-I Schools Carthage R-IX Schools Concordia R-II Schools Dadeville R-II Schools Everton R-III Schools Fair Grove R-X Schools Fairview R-XI Schools Gasconade C-4 Schools Gasconade Co. R-I Schools Gasconade Co. R-II Schools Gilman City R-IV Schools Glasgow School District Glenwood R-VIII Schools Grain Valley R-V Schools Grandview C-4 Schools Grundy Co R-V Schools Hermitage R-IV Schools Hickory County R-I Schools Howell Valley R-I Schools Iron Co. C-4 School District Jennings School District Joplin R-VIII Schools Junction Hill C-12 Schools King City R-I Schools Knox Co. R-I Schools Laclede Co. R-I Schools Laclede County C-5 Schools Lafayette Co. C-1 Schools Laredo R-VII Schools Lebanon R-III School Dist Lexington R-V Schools Logan-Rogersville R-VIII Schools Lonedell R-XIV Schools Luray 33 Public Schools Mark Twain R-VIII Schools

15 Mtn. View-Birch Tree R-3 Schools New Franklin R-1 Schools New Haven Public Schools North Harrison Co. R-3 Schools Odessa R-VII Schools Ozarks Technical Comm. College Parkway C-2 Schools Plainview R-VIII Schools Pleasant View R-VI Schools Revere C-3 Schools Richards R-V Schools Richwoods R-VII School Dist Ridgeway R-V Schools Santa Fe R-X Schools Skyline R-II Schools South Harrison Co. R-2 School District South Iron Co. R-I School Dist Spickard R-II Schools Spring Bluff R-XV Schools Springfield R-XII Schools St. Clair R-XIII Schools Stanberry R-II Schools State Fair Community College Strafford R-VI Schools Strain-Japan R-XVI Schools Sullivan C-2 School District Three Rivers Community College Trenton R-IX School District Washington Public Schools Weaubleau R-III Schools Webb City R-VII Schools Wellington-Napoleon R-IX Sch. Wheatland R-II Schools Willow Springs R-IV Schools

16 Christy's Districts Adair Co. R-1 School District Adair County R-II School District Avenue City R-IX School District Blackwater R-II Schools Boonville R-I Schools Braymer C-4 Schools Breckenridge R-I Schools Brunswick R-II Schools Buchanan Co. R-IV Schools Camdenton R-III Schools Cassville R-IV Schools Centralia R-VI Schools Climax Springs R-IV Schools Columbia Public Schools Community R-VI Schools Cooper Co. R-IV Schools Cowgill R-VI Schools East Buchanan Co C-1 Schools East Carter Co. R-II Schools El Dorado Springs R-II Schools Exeter R-VI Schools Fairfax R-III School District Ft. Zumwalt R-II Schools Gilliam C-4 Schools Golden City R-III Schools Hallsville R-IV School District Hardeman R-X Schools Harrisburg R-VIII Schools Hazelwood R-I Schools Jefferson College Keytesville R-III Schools Kingston Public Schools Kirksville R-3 School District Lamar R-I School District Leopold R-III Schools Liberal R-II Schools Lincoln R-II Schools Lindbergh R-VIII Schools Macks Creek R-5 Schools Meadow Heights R-II Schools Mexico Public Schools Mirabile C-1 Schools Missouri City Public Schools

17 MO High School Act. Assoc. MO State Teachers Association Monett R-I Schools Neelyville R-IV Schools New York R-IV Schools North Andrew Co. R-VI School District Northwestern R-I Schools Otterville R-VI Schools Pilot Grove C-4 Schools Polo R-VII Schools Poplar Bluff R-I Schools Prairie Home R-V School District Purdy R-II Schools Rock Port R-II School District Salisbury R-IV Schools Savannah R-III School District Shell Knob School District Southern Boone Co R-I Schools Southwest R-V Schools St. Joseph Public Schools St. Louis Community College Stockton R-I Schools Stoutland R-II Schools Sturgeon R-V Schools Tarkio R-I School District Twin Rivers R-X Schools Van Buren R-I Schools Van-Far R-I Schools Warsaw R-IX Schools Wheaton R-III Schools Woodland R-IV Schools Zalma R-V Schools

18 Rhonda's Districts Aurora R-VIII Schools Bevier C-4 Schools Blue Springs R-IV Schools Bolivar R-I Schools Bowling Green R-I Schools Bradleyville R-I Schools Cameron R-I Schools Cass Co. R-V Schools Clark Co. R-I Schools Clarkton C-4 Schools Clever R-V Schools Clinton Co. R-III Schools Cole Co. R-V School District Coop. Sch. Dist. of St. Louis Couch R-I Schools Crawford County R-II Schools Drexel R-IV Schools East Prairie R-II Schools Fordland R-III Schools Fredericktown R-I Schools Gainesville R-V Schools Hannibal 60 Public Schools Hayti R-II Schools Higbee R-VIII Schools Houston R-I Schools Jefferson City Public Schools LaPlata R-II Schools Lathrop R-II Schools Lesterville R-IV Schools Liberty Public School District Licking R-VIII Schools Louisiana R-II Schools Marceline R-V School District Marshall Public Schools Maysville R-I Schools Mid-Buchanan Co R-V Schools Midway R-I Schools Miller R-II Schools Mineral Area Community College Moberly Public Schools Morgan Co. R-I Schools Mt. Vernon R-V Schools N. St. Francois R-I Schools

19 Naylor R-II School District NE Nodaway Co. R-V Schools Newtown-Harris R-III Schools North Daviess Co R-III Schools Pattonsburg R-II Schools Pike County R-III Schools Plato R-V Schools Platte County R-III School District Portageville Schools Princeton R-V Schools Public School Retirement System Putnam Co. R-I Schools Renick R-V Schools Ripley Co. R-IV Schools Riverview Gardens Schools Rockwood R-VI Schools Rolla School District Salem R-80 School District Scotland Co. R-I School District Senath-Hornersville C-8 School Slater Public Schools St. James R-I Schools Ste. Genevieve R-II Schools Steelville R-III Schools Sweet Springs R-VII Schools Thayer R-II Schools Tipton R-VI School District University City Public Schools Verona R-VII Schools West Platte Co. R-II Schools Worth Co. R-III Schools Wright City R-II School Dist

20 Janie's Districts Alton R-IV Schools Belton 124 Public Schools Bismarck R-V Schools Cabool R-IV Schools Campbell R-II Schools Caruthersville 18 Schools Chaffee R-II Schools Charleston R-I Schools Clarksburg C-2 Schools Clearwater R-I Schools Cole County R-I School District Crawford Co. R-I Schools East Central College East Lynne Public Schools Elsberry R-II Schools Excelsior Springs 40 Schools Fair Play R-II Schools Francis Howell R-III Schools Gallatin R-V Schools Gorin R-III Schools Green Forest R-II Schools Greenfield R-IV Schools Halfway R-III Schools Hillsboro R-III Schools Humansville R-IV Schools Hurley R-I Schools Jefferson C-123 Schools Kearney R-1 Schools Kelso C-7 Schools Kirbyville R-VI School District Ladue Public Schools Lee's Summit R-VII Schools Linn Co. R-I Schools Macon Co. R-1 Schools Malden R-I Schools Maries Co. R-I Schools Maries Co. R-II Schools Maryville R-II Schools McDonald Co. C-1 Schools Metropolitan Community College Miami R-1 Schools Moberly Area Community College Montgomery Co. R-II Schools

21 Morgan County R-II Schools NE Randolph R-IV School District Niangua R-5 Schools Nodaway-Holt R-VII Schools North Nodaway Co. R-VI Schools North Wood R-IV Schools Oak Hill R-I Schools Orearville R-IV Schools Osage Co. R-II Schools Palmyra R-I Schools Park Hill Schools Pemiscot Co. R-III Schools Pemiscot Co. Special Schools Perry County 32 Schools Pleasant Hope R-VI Schools Potosi R-III Schools Reeds Spring R-IV School District Ripley Co. R-III Schools Ritenour Public Schools Schuyler County R-I Schools Scott City R-I Schools Scott County Central Schools Sikeston R-VI Schools Stewartsville C-2 Schools Strasburg C-3 Schools Success R-VI Schools Taneyville R-II Schools W. St. Francois R-IV Schools West Nodaway Co. R-I Schools Westran R-I Schools Winfield R-IV Schools

22 Kori's Districts Affton 101 Schools Altenburg 48 Schools Appleton City R-II Schools Ash Grove R-IV Schools Atlanta C-3 Schools Bosworth R-V Schools Bronaugh R-VII Schools Bucklin R-II Schools Bunker R-III Schools Callao C-8 Schools Cape Girardeau Public Schools Carl Junction R-I Schools Carrollton R-VII Schools Centerville R-I Schools Crowder College Crystal City Public Schools Delta C-7 Schools Delta R-V Schools DeSoto Public Schools Eminence R-I Schools Ferguson-Florissant R-2 School Festus R-VI Schools Fox C-6 Schools Franklin Co. R-II Schools Grandview R-II Schools Hale R-I Schools Hartville R-II Schools High Point R-III Schools Holliday C-2 Schools Independence Public Schools Jackson R-II Schools Jasper Co. R-V Schools Jefferson Co R-VII Schools Kirkwood R-VII Schools Lone Jack C-6 Schools Lutie R-VI Schools Macon Co. R-IV Schools Madison C-3 School District Manes R-V Schools Mansfield R-IV School Dist Maplewood-Richmond Heights Sch Marion Co. R-II Schools Marquand Zion R-VI Schools

23 Meadville R-IV Schools Meramec Valley R-III Schools Middle Grove C-1 Schools MO Council of School Administrators Moniteau Co. C-1 Schools Moniteau Co. R-V Schools Mountain Grove R-III Schools Nell Holcomb R-IV Schools Nevada R-V Schools Norborne R-VIII Schools North Kansas City Schools North Mercer Co. R-III Schools Northeast Vernon Co. R-I Northwest R-I School District Norwood R-I Schools Oak Grove R-VI Schools Oak Ridge R-VI Schools Oregon-Howell R-III Schools Osceola School District Phelps Co. R-III School District Republic R-III Schools Risco R-II Schools Roscoe C-1 Schools Sarcoxie R-II Schools Sheldon R-VIII Schools Silex R-I Schools South Nodaway R-IV School District Southern Reynolds R-II Schools St. Charles Co. R-VI Schools Sunrise R-IX Schools Thornfield R-I Schools Tina-Avalon R-II School District Union R-XI Schools Walnut Grove R-V Schools Wellston Public Schools West Plains R-VII Schools Willard R-II School District Winona R-III Schools

24 Mary's Districts Adrian R-III School District Advance R-IV Schools Ballard R-II Schools Bell City R-II Schools Bernie R-XIII Schools Billings R-IV Schools Bloomfield R-XIV Schools Butler R-V Schools Calhoun R-VIII Schools Center Public Schools Chadwick R-I Schools Chilhowee R-IV Schools Chillicothe R-II Schools Clayton School District Clinton School District Craig R-III Schools Crocker R-II Schools Davis R-XII Schools Dept. of Elem. & Secondary Ed. Dexter R-XI Schools Diamond R-IV Schools Division of Youth Services Dixon R-1 Schools Dunklin R-V School District East Newton Co. R-VI Schools Eldon R-I Schools Fort Osage R-I Schools Fulton Public Schools Green Ridge R-VIII Schools Hardin-Central C-2 Schools Henry County R-I Schools Hickman Mills C-1 Schools Holden R-III Schools Hudson R-IX Schools Hume R-VIII Schools Iberia R-V Schools Johnson Co. R-VII Schools Kingsville R-I Schools Knob Noster R-VIII Schools LaMonte R-IV Schools Laquey R-V Schools Lawson R-XIV Schools Leesville R-IX Schools

25 Leeton R-X Schools Livingston Co. R-III Schools Miami R-I School District Miller County R-III Schools MO Southern State University Montrose R-XIV Schools Mound City R-II Schools Neosho R-V Schools New Bloomfield R-III Schools Nixa R-II Schools Normandy Public Schools North Callaway Co R-I School District North Central Missouri College Orchard Farm R-V Schools Orrick R-XI Schools Ozark R-VI Schools Pattonville R-III Schools Pettis Co. R-V Schools Pettis Co. R-XII Schools Puxico R-VIII Schools Rich Hill R-IV Schools Richland R-4 Schools Richland R-I Schools Richmond R-XVI Schools School of the Osage R-II Sedalia 200 School District Seneca R-VII Schools Shawnee R-III Schools Smithton R-VI Schools South Callaway R-II School Dist South Holt Co. R-1 Schools Spokane R-VII Schools St. Elizabeth R-IV Schools Stet R-XV Schools SW Livingston Co. R-1 Schools Swedeborg R-III School District Truman State University Valley Park School District Warrensburg R-VI Schools Waynesville R-VI Schools Webster Groves Public Schools Wentzville R-IV Schools Westview C-6 Schools

26 Becky's Districts Bakersfield R-IV Schools Blair Oaks R-II School Dist Blue Eye R-V Schools Branson R-IV School District Brookfield R-III Schools Canton R-V Schools Central R-III Schools Cole Camp R-I School District Cooter R-IV Schools Crane R-III Schools Dallas County R-I Schools Dent-Phelps R-III Schools Doniphan R-I Schools Dora R-III Schools Farmington R-VII Schools Fayette R-3 Schools Forsyth R-III Schools Galena R-II Schools Gideon 37 Public Schools Green City R-I Schools Greenville R-II Schools Hamilton R-II Schools Hancock Place Public Schools Harrisonville R-IX Schools Holcomb R-III Schools Hollister R-V Schools Kennett 39 Public Schools Kingston K-14 School District Lakeland R-III School District Lewis County C-1 Schools Lockwood R-I Schools Malta Bend R-V Schools Marion C. Early R-5 Schools Marionville R-IX Schools Marshfield R-I Schools Mehlville R-IX Schools Milan C-2 Schools Moniteau Co. R-I Schools Monroe City R-I Schools New Madrid Co. R-I Schools Newburg R-II Schools North Pemiscot R-I Schools North Platte Co. R-1 Schools

27 Oran R-III Schools Osage County R-I Schools Osage County R-III Schools Osborn R-O Schools Paris R-II School District Pierce City R-VI Schools Pleasant Hill R-III School Dist Ralls Co. R-II Schools Raymondville R-VII Schools Raymore-Peculiar R-II Schools Raytown C-2 Schools Scott Co. R-IV Schools Seymour R-II Schools Shelby Co. C-1 School Dist Shelby Co. R-IV Schools Sherwood Cass R-VIII Schools Smithville R-II Schools South Pemiscot Co. R-V Schools Southland C-9 School District Sparta R-III Schools Special School Dist-St. Louis St. Charles Comm. College Summersville R-II Schools Tri-County R-VII Schools Troy R-III Schools Union Star R-II Schools Valley R-VI Schools Warren Co. R-III Schools Wellsville Middletown R-1 School Windsor C-1 Schools Winston R-VI Schools